由于煤层气生产方式和生产成本控制的要求,在煤层气生产过程中,需要消耗一定量的自产煤层气用于排采生产,对于这部分自用气的会计核算和税务问题,企业和税务部门有不同的理解。本文针对煤层气生产自用气税务及核算问题展开研究和探讨,通过对视同销售、煤层气生产自用气不同阶段的会计核算和税务处理进行分析,提出煤层气生产中自用气的管理措施。 Due to the requirements of CBM production methods and production cost control, CBM production needs to consume a certain amount of self-produced CBM for the production of waste gas. For this part of the self-consumption accounting and tax issues, the enterprises and tax authorities Have different understandings In this paper, the research and discussion on the tax and accounting problems of self-used gas for CBM production are studied and discussed. Based on the analysis of accounting and tax treatment at different stages of deemed gas production and self-use of CBM, the management measures of self-use gas in CBM production are proposed.